Rule 66 - Form and manner of submission of return by a person required to deduct tax at source.

Section 66: Submission of Tax Deduction at Source Return

If you are registered to deduct tax at the source, you must submit a return using FORM GSTR-7. This return should be filed electronically by the 10th of the month following the month for which the tax was deducted. You can do this directly on the common portal or through a facilitation center designated by the Commissioner. Once you submit your return, the details will be available electronically to those from whom tax was deducted. They can access this information on the common portal and use it to claim the deducted tax in their electronic cash ledger, provided it is validated. Additionally, a certificate for the tax deduction, as mentioned in the law, will be available electronically to the person from whom tax was deducted. This certificate will be in FORM GSTR-7A and is based on the return you submitted. This process ensures that the deducted tax is accurately recorded and can be claimed by the deductee.